T.C. Memo. 1999-151 UNITED STATES TAX COURT AUGUST V. AND MARY E. KLAUE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 13941-97, 20041-97. Filed May 4, 1999. Lowell V. Ruen, for petitioners. Sandra Veliz, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARR, Judge: In two notices of deficiency, respondent determined deficiencies in petitioners' Federal income tax for 1993 and 1994 in the amounts of $24,336 and $53,822, respectively. These cases were consolidated for trial, briefing, and opinion by order of this Court dated February 12, 1998.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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